Overview
Once registered, a taxable person must file a Corporate Tax return with the Federal Tax Authority for every tax period, within nine months of the end of that period, and pay any tax due by the same date. The return starts from your accounting profit and applies adjustments for items such as non-deductible expenses, exempt income, reliefs and related-party transactions.
We calculate your taxable income, apply the reliefs and elections available to you, complete the return on EmaraTax and file it on time, working directly from your financial statements.
Who needs this service?
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All registered Corporate Tax taxable persons
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Free zone companies, including those claiming qualifying free zone person status
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Groups and businesses with related-party transactions
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Businesses with tax losses to carry forward
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Companies that need to catch up on overdue filings
What’s included
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Review of financial statements and trial balance
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Accounting-to-tax adjustments such as non-deductible expenses and exempt income
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Application of reliefs: Small Business Relief, loss carry-forward and group relief where eligible
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Transfer pricing disclosure check
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Computation of the tax payable
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Preparation and filing of the return on EmaraTax
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Payment guidance and a clear summary of your tax position
Documents we typically need
- Audited or management financial statements
- Trial balance and general ledger
- Fixed asset and depreciation schedules
- Related-party transaction details
- Prior-period tax losses (if any)
- Corporate Tax registration details
- Free zone status evidence (if applicable)
- Supporting schedules requested by the FTA
How it works
- Review accountsWe review your financial statements and identify tax adjustments.
- Compute taxWe calculate taxable income and apply reliefs and elections.
- Approve and fileYou approve the computation and we file the return on EmaraTax.
- Pay and planWe guide you on payment and plan ahead for next year’s return.
Key UAE facts
- Deadline: within nine months of the end of the tax period.
- Rates: 0% up to AED 375,000 of taxable income and 9% above that.
- Late filing penalty: AED 500 per month for the first 12 months and AED 1,000 per month thereafter.
- Audited accounts: required for qualifying free zone persons and for taxable persons with revenue above AED 50 million.
- Records: keep Corporate Tax records for seven years.
Corporate Tax Return Filing — frequently asked questions
When is my first Corporate Tax return due?
Nine months after the end of your tax period. For a financial year ending 31 December, the return is due by 30 September of the following year.
Do I need audited financial statements?
They are required for qualifying free zone persons and for taxable persons whose revenue exceeds AED 50 million. Other businesses may file with properly prepared financial statements.
Can tax losses be carried forward?
Yes. Subject to the conditions in the law, tax losses can be carried forward and offset against future taxable income, up to 75% of the taxable income of a period.
Do I need to file if I made a loss or had no profit?
Yes. Every registered taxable person must file a return for each tax period, even when no tax is payable.
You may also need
Transfer Pricing Documentation
Arm’s length documentation for related-party dealings.
From AED 3,000View details
File your Corporate Tax return with confidence
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